摘要：目前我国新型农村社会养老保险制度完善问题已经成为政府和理论界普遍关注的热点问题。充足的养老保险基金是新型农村养老保险制度完善和发展的基础，但是我国现有的养老保险基金筹集模式存在着财政补贴力度不够，集体补助在贫困地区仍然缺失，农民的个人收入不足，养老保险基金来源单一等问题。本文基于2009年9月出台的新型农村社会养老保险政策文件，依据相关规定和数据，对新型农村社会养老保险替代率进行实证分析，测算出新制度下养老金替代率水平逐年降低，体现出我国农村养老需求正在不断增长，说明现收现付制的筹资模式应该向基金制转变。 64951

毕业论文关键字：农村养老保险 筹资模式 替代率 影响因素 改进方法

毕 业 论 文 外 文 摘 要

Title  Rural pension funding Modes and Effects Analysis

Abstract

      At present China's new rural social pension insurance system improvement has become the government and theorists hot issues of common concern. Adequate pension fund is the new rural endowment insurance system improvement and development foundation, but our three existing pension fund raising mode there is not enough financial subsidies, collective benefits in poor areas are still missing, insufficient personal income of farmers, single source of pension funds and other issues. Based on September 2009 introduced a new type of rural social endowment insurance policy documents, in accordance with relevant regulations and pension replacement rate data , the new rural social pension insurance replacement rate empirical analysis, a measurement of the pension replacement rate under the new system levels gradually decreased, reflecting the needs of rural endowment is growing, China in the next few years to strengthen the pension insurance system in the building, so that the rural population to achieve old age.

Keywords ：Rural endowment insurance   financing model   the replacement rate   Improved Method

目   录

1 引言 3

2 农村养老保险筹资现状 3

2.1 农村养老保险筹资目标 3

2.2 农村养老保险存在问题 5

2.3 农村养老保险筹资模式制约因素 6

3 农村养老保险的模式选择 7

3.1 农村养老保险现有筹资模式 7

3.2 农村养老保险合意替代率测算原则 8

3.3 农村养老保险合意替代率的测定 9

3.4 小结 14

4 农村养老保险的改进方法 14

4.1 搞好政策宣传工作 14

4.2 加大政府补贴的力度 15

4.3 提高公共投人的效率 15

4.4 开征社会保障税 15

4.5 出租国有资产 16

4.6 理顺新农保与城乡多种养老保险制度的衔接机制 16

结论 17

致  谢 18

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